2001 (9) TMI 480 - AT - Customs

Summary

Issues:
Rectification of impugned final order sought by appellants.

Analysis:
The case involved an appeal seeking rectification of the final order passed by the Tribunal. The appellants had filed an appeal against the order-in-original dated 12-4-2001 of the Commissioner, which was dismissed through the impugned final order. The main issue revolved around the amendment sought in the Import General Manifest (IGM) for correcting the weight of the goods and substituting the name of the present appellants as consignee. The Commissioner allowed partial amendment related to weight but disallowed changing the consignee's name and port of delivery.

The grounds for seeking rectification of the final order included the observations by the Bench regarding the refusal of the consignee, M/s. Vinjak Metals, to take delivery of the goods and the failure of the appellants to produce evidence of placing an order for the goods. The appellants argued that the Bench overlooked crucial facts and made mistakes of facts in the final order. They relied on various cases to substantiate their grounds.

Upon thorough analysis, the judge found that the order-in-original revealed misdeclaration of goods' weight and subsequent requests for amendments in the IGM. The judge noted that the appellants and the original consignee were associated companies, and the Commissioner had the discretion to allow or disallow changes in the consignee's name. The judge concluded that there was no mistake of fact or law in the final order as contended by the appellants.

The judge further discussed the applicability of cases cited by the appellants and pointed out that the facts of those cases were distinguishable from the present case. The judge emphasized that the impugned final order did not cause any legal injury to the appellants and that the request for re-hearing the appeal was not permissible. Ultimately, the judge dismissed the rectification application, stating that there was no merit in the appellants' plea.

In conclusion, the judgment thoroughly analyzed the grounds for seeking rectification, examined the facts and legal principles involved, and concluded that the impugned final order did not suffer from any mistakes warranting rectification.